WOUTOLOGY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WOUTOLOGY
Largest movements
- Current investments +€40,783
up €40,783 (+45.1%), from €90,360 to €131,143
- Tangible fixed assets +€8,668
new in 2025: €8,668
of which Plant, machinery and equipment: +€5,234
- Cash +€5,793
up €5,793 (+29.4%), from €19,705 to €25,498
mainly Other debts (+€62,852) and Net result for the year (+€62,247)
- Receivables within one year +€5,059
up €5,059 (+15.3%), from €32,970 to €38,029
of which Other amounts receivable: +€5,797
- Other debts +€62,852
up €62,852 (+1,257,045%), from €5 to €62,857
- Gross operating margin +€6,798
up €6,798 (+9.3%), from €73,467 to €80,265
- Taxes -€4,181
down €4,181 (-20.2%), from €20,713 to €16,532
- Depreciation +€1,523
new in 2025: €1,523
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,781 | €206,282 | +€60,501 | +41.5% |
| Fixed assets | 21/28 | - | €8,668 | +€8,668 | |
| Tangible fixed assets | 22/27 | - | €8,668 | +€8,668 | |
| Plant, machinery and equipment | 23 | - | €5,234 | +€5,234 | |
| Furniture and vehicles | 24 | - | €3,434 | +€3,434 | |
| Current assets | 29/58 | €145,781 | €197,615 | +€51,834 | +35.6% |
| Amounts receivable within one year | 40/41 | €32,970 | €38,029 | +€5,059 | +15.3% |
| Trade receivables | 40 | €32,963 | €32,225 | -€738 | -2.2% |
| Other amounts receivable | 41 | €7 | €5,804 | +€5,797 | +85,885% |
| Current investments | 50/53 | €90,360 | €131,143 | +€40,783 | +45.1% |
| Cash at bank and in hand | 54/58 | €19,705 | €25,498 | +€5,793 | +29.4% |
| Deferred charges and accrued income | 490/1 | €2,746 | €2,944 | +€198 | +7.2% |
| Total equity and liabilities | 10/49 | €145,781 | €206,282 | +€60,501 | +41.5% |
| Equity | 10/15 | €134,896 | €134,896 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €131,896 | €131,896 | = | 0.0% |
| Distributable reserves | 133 | €131,896 | €131,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,885 | €71,386 | +€60,501 | +556% |
| Amounts payable within one year | 42/48 | €10,816 | €71,386 | +€60,570 | +560% |
| Trade debts | 44 | €2,435 | €1,342 | -€1,094 | -44.9% |
| Suppliers | 440/4 | €2,435 | €1,342 | -€1,094 | -44.9% |
| Taxes, remuneration and social security | 45 | €8,376 | €7,187 | -€1,188 | -14.2% |
| Taxes | 450/3 | €8,376 | €7,187 | -€1,188 | -14.2% |
| Other amounts payable | 47/48 | €5 | €62,857 | +€62,852 | +1,257,045% |
| Accrued charges and deferred income | 492/3 | €69 | €0 | -€69 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,523 | +€1,523 | |
| Other operating charges | 640/8 | €598 | €798 | +€200 | +33.5% |
| Gross operating margin | 9900 | €73,467 | €80,265 | +€6,798 | +9.3% |
| Operating profit (loss) | 9901 | €72,869 | €77,944 | +€5,075 | +7.0% |
| Financial income | 75/76B | €519 | €1,120 | +€600 | +116% |
| Recurring financial income | 75 | €519 | €1,120 | +€600 | +116% |
| Financial charges | 65/66B | €386 | €285 | -€102 | -26.3% |
| Recurring financial charges | 65 | €386 | €285 | -€102 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €73,002 | €78,779 | +€5,777 | +7.9% |
| Income taxes | 67/77 | €20,713 | €16,532 | -€4,181 | -20.2% |
| Profit (loss) for the period | 9904 | €52,290 | €62,247 | +€9,958 | +19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,290 | €62,247 | +€9,958 | +19.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.